Change in the Organic Law of Brazilian Social Security (Law nº. 8.212/91) requires companies to report monthly to employees the amounts paid to social security.
Débora Félix de Ávila (Attorney from Labor Demartment)
Janaína Carla de Almeida (Intern from Labor Department)
Brazilian Law nº. 12.692/12, published on July 25, 2012 in the Official Gazette, provides for employee access to information regarding their contributions to the National Institute of Social Security (INSS) and imposes an accessory obligation, preceituada in section VI of Article 32, subsection I and Article 80, both of Law 8.212/91.
The new Act provides companies the duty to report monthly to employees the amounts paid on total remuneration and the INSS also obliges companies to provide the insured and the extract on the payment of their contributions, whenever requested. Created through a bill introduced by Senator Cristovam Buarque (PDT – DF), the new requirement is based on the fact that the number of Companies which frequent fail to collect the contribution deducted from their employees, often without their own employees know, it is increasingly. According to the senator, “the goal is to enable the worker to control the payments of their contributions to the INSS.” As a penalty, the companies that fail to comply with the provisions of the new Law will be liable for damages under Article 92 prescribes at Law 8.212/91 and Decree-Law 3.048/1999.
It´s also important to point the possible impacts of labor, since the irregularity in payments will be identified in the newsletter sent monthly, which possibly result in the increase of labor lawsuits seeking regularization of social security payments.
Thus, we highlight the importance of companies acting in strict compliance with legal requirements, to update your Personal and Accounting Departments to comply with the new legal commandments.